- Home
- General Issues
- Input Tax Credit
- Restriction on ITC utilization
- Whether electronic credit ledger can be blocked based on suspected wrongful availment of input tax credit ?
Whether electronic credit ledger can be blocked based on suspected wrongful availment of input tax credit ?
Issue Favourable to Tax Payer ?:- yes
Held - ITC can be blocked by a Commissioner or an officer authorised by him in his behalf, not below the rank of an Assistant Commissioner, provide.....
Issue Favourable to Tax Payer ?:- yes
Held - It is also important to note that in terms of Rule 86A(3) of the CGST Rules, the restrictions imposed under Rule 86A of the CGST Rules canno.....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that the power under Rule 86A of the CGST Rules is exercised where the prescribed officer has reason to believe that credit of.....
Issue Favourable to Tax Payer ?:- yes
Held - The principal issue involved in the present writ application is no longer res integra in view of the recent pronouncement of this Court in t.....
Issue Favourable to Tax Payer ?:- yes
Held - The power under rule 86-A which in effect is the power to block ECL to the extent stated earlier is drastic in nature. It creates a disabili.....
Issue Favourable to Tax Payer ?:- yes
Held - One of the primary conditions in order to invoke Rule 86A is that the Credit of input tax should be available in the electronic credit ledge.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
